Laurens van Apeldoorn
About   
Assistant Professor of Tax Law, Leiden University, the Netherlands.

I'm an Assistant Professor of Tax Law at Leiden University, the Netherlands. My research within the research programme 'Limits of Tax Jurisdiction' concentrates on the philosophical foundations of (international) taxation. I also have research interests in constitutional law and legal history. Previously, I was an Assistant Professor of Constitutional Law and Legal Theory at the Open University, the Nederlands, and an Assistant Professor of Philosophy at Leiden University. I have been a fellow at the Netherlands Institute for Advanced Study, O'Brien Fellow in Residence at the Centre for Human Rights and Legal Pluralism, McGill University, and Visiting Professor at the Centre for Ethics, University of Toronto.



Photograph by Lysanne Larose, Montreal.
Education   
D.Phil. University of Oxford.
M.Sc. London School of Economics.
LL.B., LL.M. and M.A. University of Amsterdam.
Taxation

'Destination-based Taxation, Incentive Compatibility and International Justice', in Ira Lindsay & Benita Mathew (eds.), Fairness in International Taxation, Oxford: Hart Publishing, 2025, 105-125.

'International Tax Cooperation in a Multipolar World', Intertax 53:1 (2025) (with Dirk Broekhuijsen).

'De toets aan het internationaal gewoonterecht vermomt politieke rechtsopvattingen', NL Fiscaal 20 (2024) (with Dirk Broekhuijsen).

Tax Cooperation in an Unjust World, Oxford: Oxford University Press, 2021 (with Allison Christians).

'Tax Multilateralism via the OECD', in Leyla Ateş & Joachim Englisch (eds.), The Multilateral Instrument and Its Prospective Effects on the Turkish-German Double tax Treaty, Istanbul: Onikilevha, 2021, 17-30 (with Allison Christians).

'A Sceptic's Guide to Justice in International Tax Policy', Canadian Journal of Law & Jurisprudence 32:2 (2019), 499-512. PDF

'Do States Have an Entitlement to Tax Income Arising in Their Territory?', British Tax Review 4 (2019), 557-568.

'Exploitation, International Taxation, and Global Justice', Review of Social Economy, 77:2 (2019), 163-183. PDF

'Taxing Income where Value is Created', Florida Tax Review 22:1 (2018), 1-39 (with Allison Christians). PDF

'BEPS, Tax Sovereignty and Global Justice', Critical Review of International Social and Political Philosophy 21:4 (2018), 478-499. (Honourable Mention, 2019 CRISPP Essay Prize.) PDF

'The OECD Inclusive Framework' Bulletin for International Taxation 72:4/5 (2018) (with Allison Christians). PDF

'International Taxation and the Erosion of Sovereignty', in Peter Dietsch & Thomas Rixen (eds.), Global Tax Governance Colchester: ECPR Press, 2016, 215-230. PDF

Constitutional and private law

'Op de grens van de constitutie: Over de aard en gelding van ongeschreven staatsnoodrecht', Tijdschrift voor Constitutioneel Recht 3 (2024). PDF

Modernisering van het staatsnoodrecht, Wetenschappelijk Onderzoek- en Documentatiecentrum, December 2021 (with S. Daniëls, M. van Schaik, J. Doomen, and R. Passchier). PDF

'Overheidsaansprakelijkheid voor Koninkrijkshandelen', Rechtsgeleerd Magazijn Themis 2021, afl. 2, 69-77. PDF

''De privaatrechtelijke procesbevoegdheid van het Koninkrijk', Nederlands Tijdschrift voor Burgerlijk Recht 2021/10, afl. 3, 77-85. PDF

'Erkenning van internationale rechtspersonen in het Nederlandse privaatrecht', Nederlands Internationaal Privaatrecht 2021, afl. 2, 274-291. PDF

'De aanhouder wint? Demonstratieve kampementen in het licht van de Grondwet en het EVRM', De Gemeentestem, 7494, 608-613, 2019.

History of law and philosophy

'The legal personality of foreign states in civil law: l'affaire Zappa and the bequest of the Marquise du Plessis-Bellière', The Legal History Review, 91:4 (2023), 560-588. PDF

'Hobbes on Treason and Fundamental Law', Intellectual History Review 33:2 (2023), 183-203. PDF

'Hobbes on Property: Between Legal Certainty and Sovereign Discretion', Hobbes Studies 34:1 (2021), 58-79. PDF

''This man is my property': Slavery and political absolutism in Locke and the classical social contract tradition', European Journal of Political Theory, 31:2 (2022), 253-275 (with Johan Olsthoorn). PDF

'On the Person and Office of the Sovereign in Hobbes' Leviathan', British Journal for the History of Philosophy 28:1 (2020), 49-68. PDF

'Property and Despotic Sovereignty', in Robin Douglass & Johan Olsthoorn (eds.), Hobbes's 'On the Citizen': A Critical Guide, Cambridge: Cambridge University Press, 2019, 108-125. PDF

'Hobbes on Evil', in Thomas Nys & Stephen De Wijze (eds.), The Routledge Handbook of Evil, London: Routledge, 2019, 70-82. PDF

Hobbes on Politics and Religion (ed. with Robin Douglass), Oxford: Oxford University Press, 2018. PDF

'"The Nutrition of a Commonwealth": On Hobbes's Economic Thought', in Jakob Bek-Thomsen et al. (eds.), History of Economic Rationalities Dordrecht: Springer, 2017, 21-30. PDF

'Hobbes and the Scientific Study of the Human Mind', Archiv für Geschichte der Philosophie, 97:3 (2015), 308-333. PDF

'Rationality and Freedom in Hobbes's Theory of Action', History of European Ideas 40:5 (2014), 603-621. PDF

'Reconsidering Hobbes's Account of Practical Deliberation', Hobbes Studies 25:2 (2012), 143-165. PDF

I'm a co-founding member of the European Hobbes Society. Robin Douglass and I wrote a brief reflection on the Society's origins, goals and activities, published in Hobbes Studies 31:2 (2018). PDF
Contact
Leiden University
Faculty of Law
Kamerlingh Onnes Gebouw
Steenschuur 25, 2311 ES, Leiden
The Netherlands
L.C.J.van.Apeldoorn@law.leidenuniv.nl